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All Journal Jurnal Ekuivalensi Jurnal Ekonomi Pembangunan, Manajemen & Bisnis, Akuntansi
Diarsyad, M. Ichsan
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Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

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Journal : Jurnal Ekonomi Pembangunan, Manajemen

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The influence of profitability, company size, and the audit committee on earnings quality Magdalena, Annastasia; Rahmiati, Rahmiati; Diarsyad, M. Ichsan
JEMBA: Jurnal Ekonomi Pembangunan, Manajemen & Bisnis, Akuntansi Vol. 4 No. 2 (2024): JEMBA : Jurnal Ekonomi Pembangunan, Manajemen dan Bisnis, Akuntansi
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Palangka Raya (UPR)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52300/jemba.v4i2.16553

Abstract

This study aims to provide an empirical explanation of the effect of profitability, company size and audit committee on earnings quality. This study uses quantitative descriptive research with secondary data in the form of annual financial reports of food and beverage companies listed on the Indonesia Stock Exchange for the period 2018-2022. The sample selection used purposive sampling, and the number of samples used was 115 samples, and the analysis tool used was Statistical Product and Service Solutions (SPSS) 26. The analysis techniques used are descriptive analysis and multiple linear regression analysis. The results of the research indicate that profitability has no effect on earnings quality; 2) company size has no effect on earnings quality; 3) audit committee has a positive and significant effect on earnings quality; and 4) profitability, company size and audit committee simultaneously affect earnings quality.
Co-Authors Christian5, Iwan Fajar Christmas, Andreas Magdalena, Annastasia Octaviani, Theresia Rahmiati Rahmiati Sri Lestari